Quoting%20commentary for Ketubot 162:9

נפק רב יוסף דק ואשכח דתניא הרי שהיה נושה באחיו ומת והניח שומרת יבם לא יאמר הואיל ושאני יורש החזקתי אלא מוציאין מיבם ויקח בהן קרקע והוא אוכל פירות

Joseph went out, investigated, and discovered that it was taught: If a man who had a monetary claim against his brother died, and left a widow who had to await the decision of a levir, he may not say, “Since I am the heir I have acquired [the amount of the debt].” Rather it must be taken from the levir and spent on the purchase of land and he is only entitled to its usufruct.

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